Report No. 12
The following income shall be chargeable to income-tax under the head "Salaries"-
(a) any salary due from an employer or former employer to an assessee in the previous year, whether paid or not;
(b) any salary paid or allowed to him in the previous year by or on behalf of the employer or former employer though not due or before it became due to him;
(c) any arrears of salary paid to him in the previous year by or on behalf of the employer or former employer, if not charged to income-tax for any earlier previous year.
[Section 7(1), main para., part]